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General
1.
Q:
What are the major changes to the stamping system introduced by the Stamp Duty (Amendment) Ordinance 2003 which becomes effective on 2 August 2004?
A:
(a) An alternative way of stamping is introduced. An instrument can be stamped with the issue of a stamp certificate.
(b) For assignments, agreements for sale and tenancy agreements, stamping application can be made without the presentation of the original instrument.
(c) Stamping applications can be submitted electronically at GovHK website ( www.gov.hk/estamping ).
For details of the new stamping procedures, please refer to the following leaflets:
- Stamping of Agreements and Assignments (Form No. I.R.S.D.120(E))
- Stamping of Tenancy Agreement (Form No. I.R.S.D.119(E))
2.
Q:
What is the difference between e-Stamping of Property Document and conventional stamping?
A:
Conventional stamping is a manual process with the imprinting of stamp on original instrument. E-stamping is an alternative mode of stamping. You can use the e-Stamping service anytime and anywhere to complete stamping and get the Stamp Certificate instantly if payment is made via online mode.
3.
Q:
How can an instrument be stamped electronically?
A:
You may submit an electronic stamping application via the Internet instead of presenting the original instrument to the Stamp Office. After payment of stamp duty, a stamp certificate will be issued and the instrument is stamped. You can print the stamp certificate and attach it to the instrument as evidence of stamping. Each instrument will have a unique “Instrument Reference Number” and each stamp certificate will have its own “Stamp Certificate Number” .
4.
Q:
Is e-Stamping compulsory? Can I bring the document to Stamp Office for imprinting a conventional stamp?
A:
E-Stamping is not compulsory, and you can still use the conventional stamping method. Stamping requests in paper form (with or without attaching original instrument) are also accepted by the Stamp Office. However, the time required for stamping assignments and agreements for sale in paper form remains to be 5 working days after receipt of applications.
5.
Q:
Do I need to register before using this service?
A:
6.
Q:
How do I access the e-Stamping system?
A:
(a) Connect to GovHK website: https://www.gov.hk/en/.
(b) Select language, then click "Online Service" at the menu bar
(c) Click “Taxes & Duties” and then “Stamp Property Document”.
7.
Q:
Can all documents be stamped electronically?
A:
No. The e-Stamping service applies to the most common types of property documents:
| (a) |
Initial stamping of Agreement/Assignment with not more than 4 Purchasers, not chargeable with Special Stamp Duty (SSD) and Buyer's Stamp Duty (BSD) and no application of for: |
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(i) |
charging Ad Valorem Stamp Duty at lower rates (Scale 2), except that the application is for the reason that the purchaser of residential property is a Hong Kong permanent resident acting on his/her own behalf in acquiring the property and did not own any other residential property in Hong Kong at the time of acquisition, |
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(ii) |
exemption of SSD; and/or |
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(iii) |
exemption of BSD, except that the application is for the reason that the purchaser of residential property is a Hong Kong permanent resident acting on his/her own behalf in acquiring the property |
| (b) |
Payment of deferred stamp duty |
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| (c) |
Subsequent Agreement/Assignment |
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| (d) |
Tenancy agreement with rent and no premium paid and not more than 4 landlords and 4 tenants |
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8.
Q:
Will the Land Registry accept an instrument stamped electronically?
A:
Yes. Please print the stamp certificate and attach it to the instrument before submitting to the Land Registry.
9.
Q:
What hardware/software do I need to use this service?
A:
You may access the e-Stamping service directly and the system will check the configurations of your computer automatically. For details, please click here.
10.
Q:
What are the security measures of the e-stamping system?
A:
(a) Encryption - employing the network and security measures under the GovHK website, i.e. the end-to-end encryption methodology using Secure Sockets Layer (SSL) and Public Key Infrastructure (PKI).
(b) Authentication – by (i) digital certificate (via existing authentication means); and (ii) pre-registered accounts identified by Taxpayer Identification Number and E-Stamp Account Number with password control.
(c) Resilience – using separate cluster of midrange servers with high availability and fault-resilient features like dual network cards and mirrored disks.
(d) System Security Control - Advanced security devices against hacker attack; access control features; regular security assessment and audit.